درخت حوزه‌های تخصصی

The purpose of this study was to present an optimal model Predicting Future Cash Flows optimized neural network with genetic (ANN+GA) and particle swarm algorithms (ANN+PSO). In this study, due to the nonlinear relationship among accounting information, we have tried to predict future cash flows by combining artificial intelligence algorithms. Variables of accruals components and operating cash flows were employed to investigate this prediction; therefore, the data of 137 companies listed in Tehran Stock Exchange during (2009-2017) were analysed. The results of this study showed that both neural network models optimized by genetic and particle swarm algorithms with all variables presented in this study (with 15 predictor variables) are able to provide an optimal model Predicting Future Cash Flows. The results of fitting models also showed that neural network optimized with particle swarm algorithm (ANN+PSO) has lower error coefficient (better efficiency and higher prediction accuracy) than neural network optimized with ge-netic algorithms (ANN+GA).

The Architecture, Engineering, and Construction (AEC) industry rely heavily on Building Information Modeling (BIM). BIM is the collection of Information and Communication Technologies (ICT), interacting policies, and procedures. BIM is a tool for managing digital project data during the life cycle of a building. Despite the many benefits and features of BIM, the Malaysian construction industry's proliferation is confronted with adoption issues. Therefore, this research study intends to find the effect of BIM adoption factors in Malaysian AEC. Quantitative data collection from construction firms is gathered. The proposed model's theoretical foundations are based on Technology, Organization Environment framework. The model is tested and validated with the Smart PLS tool. The study's findings indicate that Perceived benefits, Organizational Capabilities, and Trialability are drivers of BIM adoption. Perceived cost and Insecurity are the barriers to BIM adoption. Perceived ease of use and compatibility does not affect BIM adoption. Finally, this study performs Importance Performance Map Analysis to provide recommendations to AEC stakeholders to address the BIM adoption issues for enhancing its diffusion in Malaysia.

A connection has long existed between tourism and spirituality. More specifically, travel for spiritual purposes has for centuries been a popular manifestation of human mobility. Pilgrimage and other spiritually-motivated travel is widely considered to be one of the earliest forms of tourism and nowadays, religious tourism, in all its forms, has evolved into a major sector of the global tourism market. Over the last three decades, however, an alternative perspective on the tourism-spirituality relationship has emerged. Focusing on the meaning or significance of contemporary tourism, it is argued that tourism is a sacred journey, a secular spiritual experience; in other words, tourism has become a secular alternative to the institution of religion, the contemporary tourist a modern, secular pilgrim. Hence, a conceptual divide exists in the relationship between tourism and spirituality, between spiritual (religious) tourism and tourism as spirituality (religion).  Moreover, that divide is evidenced in much of the extant research into tourism, religion and spirituality.                 As this paper suggests, however, such a conceptual divide over-simplifies the relationship between tourism and spirituality; not only is the distinction between spiritual / religious tourism and tourism as a secular spiritual experience becoming increasing fuzzy – some traditional religious travel experiences, for example, are taking on the aura of commoditised tourism products, with implications for the experience of participants themselves – but also the relationship can be viewed from different disciplinary and theoretical positions. A humanistic perspective, for example, questions the notion of spirituality itself, whilst varying interpretations of religion / spirituality also cast the relationship in different lights. Hence, the purpose of this paper is to explore the complexity of the spiritual dimension of tourism. Reviewing the extant literature, it highlights the dimensions of and limits to research into the relationship between tourism and spirituality and, exploring the phenomenon from a variety of perspectives, challenges contemporary understandings and points to areas demanding further research.